State & Local

  • February 18, 2026

    Ohio House Puts Federal Tax Conformity Bill In Limbo

    An Ohio bill that would update the state's conformity to the federal tax code hit a snag Wednesday after the state House passed the legislation, but Democrats succeeded in stripping a provision that could have put the bill into effect before Tax Day.

  • February 18, 2026

    Illinois' Pritzker Proposes Social Media Tax To Fund Education

    Illinois Gov. JB Pritzker proposed Wednesday that the state levy a new tax on social media companies with at least 100,000 users in the state and direct the money raised to education as part of a $56 billion budget plan he unveiled for fiscal 2027.

  • February 18, 2026

    Neb. Social Media Tax Plan Faces Pushback From Biz Groups

    Nebraska's proposed tax on social media companies based on how many customers they have in the state would lead to protracted legal challenges and would hurt the state and the companies themselves, business groups and others told lawmakers Wednesday.

  • February 18, 2026

    Ohio Tax Dept. Clarifies Agent Reimbursement Rule

    Ohio updated its regulation pertaining to agents to specify that taxpayers receiving reimbursements from clients as a part of a contract are not considered agents.

  • February 18, 2026

    NY Bill Would Allow Low-THC Drinks In Liquor Stores

    A new bill introduced in the New York State Legislature would permit alcohol retailers to sell low-potency cannabis-infused beverages with up to 5 milligrams of THC and impose a new tax on their sale.

  • February 18, 2026

    Advanced Manufacturing Tax Breaks Pitched To Ore. Panel

    Legislation to expand Oregon tax incentives for semiconductor makers and other advanced technology businesses would help revitalize the state's manufacturing sector, supporters of the bill told a Senate panel Wednesday, as some agricultural interests and others opposed the measure.

  • February 18, 2026

    Colo. Bill Proposes Decoupling From Corp. Tax Breaks

    Colorado would decouple from corporate tax deductions allowed at the federal level after the passage of last summer's budget law under a bill presented to the state's General Assembly.

  • February 18, 2026

    Tax Group Of The Year: Eversheds Sutherland

    Eversheds Sutherland's tax practice advised on key deals in 2025, guiding Duke Energy in securing $20 million in investment credits and aiding Verizon in avoiding $12 million in corporate franchise taxes, earning it a spot among the 2025 Law360 Tax Groups of the Year.

  • February 18, 2026

    Colo. Bill Would End Software Sales Tax Exemption

    Colorado would no longer exempt downloaded software sales from the state's sales and use tax under a bill introduced in the state General Assembly.

  • February 18, 2026

    NJ Gov.'s Transition Panel Floats Tax Amnesty Programs

    New Jersey Gov. Mikie Sherrill should consider offering a tax amnesty program and increasing the state tax agency's enforcement capacity, a transition advisory panel recommended Wednesday.

  • February 18, 2026

    Ore. Senate Panel OKs Estate Tax Threshold Boost

    Oregon would boost its estate tax threshold from $1 million to $2.5 million, with a higher top tax rate, under legislation approved Wednesday by a state Senate committee.

  • February 18, 2026

    SD Repeals Bad-Debt Modifications For Bank Franchise Tax

    South Dakota will require that certain capital losses be added to banks' taxable income under a bill repealing some bad-debt modifications that was signed by the governor.

  • February 18, 2026

    Colo. House Bill Would Limit High-Earner Tax Break

    Colorado would end deductions for some corporate executive salaries and limit the period that businesses could carry forward net operating losses under a bill introduced in the state House of Representatives.

  • February 18, 2026

    Hawaii Committees Advance Combined Reporting Bill

    Hawaii would mandate worldwide combined reporting under a bill recommended to be passed by two Senate committees. 

  • February 18, 2026

    SD Updates Fed. Conformity For Property, Bank, Sales Taxes

    South Dakota updated its conformity with the Internal Revenue Code for various property tax, bank franchise tax and sales tax statutes under a bill signed by the governor.

  • February 18, 2026

    Hawaii Panel Advances Net Capital Gain Tax Increase

    Hawaii would increase its tax on net capital gains under a bill referred by a committee in the state House of Representatives.

  • February 18, 2026

    NJ Tax Revenue Through Jan. $969M Higher Than Last Year

    New Jersey's revenues from July through January were $969 million ahead of last year, according to the state Division of Taxation.

  • February 17, 2026

    Wash. Governor Demands Changes To Millionaires' Tax Bill

    A proposal for a nearly 10% tax on income above $1 million that has passed the Washington state Senate is a good start, but it needs significant changes before it gets his signature, Democratic Gov. Bob Ferguson said Tuesday.

  • February 17, 2026

    Head of DC's Tax Agency Named MTC Executive Director

    The Multistate Tax Commission named a deputy chief financial officer for Washington, D.C., as the group's next executive director Tuesday.

  • February 17, 2026

    County's Tourism Tax Use Was Reasonable, NC Justices Told

    Counsel for a coastal North Carolina county told the state's Supreme Court justices Tuesday that commissioners' decision to spend occupancy tax dollars on public safety and infrastructure wasn't arbitrary and capricious, while opining that buying carnival equipment for their own pleasure might be.

  • February 17, 2026

    NYC's Mamdani Pitches Property Tax Hike As Backup Plan

    New York City would hike property taxes by $3.7 billion to help close a $5.4 billion budget gap if state lawmakers don't permit the city to raise income taxes under a preliminary budget plan that Mayor Zohran Mamdani unveiled Tuesday.

  • February 17, 2026

    Minn. Justices Urged To Uphold Hilton Valuation Cuts

    A county assessor overvalued a Minneapolis Hilton hotel and convention center, the property owner told Minnesota's justices, urging the high court to uphold the state tax court's proper valuation.

  • February 17, 2026

    NYC Dept. Rules Co-Op Sales Get Lower Transfer Tax Rate

    An owner's sale of shares of two New York City apartment units in the same building to the same purchaser are treated as sales of individual cooperative units that are subject to a reduced transfer tax rate, the city's Department of Finance said in a letter ruling.

  • February 17, 2026

    Energy Co. Loses $8M Refund Appeal In Mich. Sourcing Fight

    An energy company's wholesale sales were correctly sourced to Michigan, a state appeals court affirmed Tuesday, denying the company's request for an $8 million income tax refund.

  • February 17, 2026

    NY Tax Collections Through Jan. Up $6.84B From Last Year

    New York's tax collections from April through January outpaced the same period last year by $6.84 billion, according to the state Department of Taxation and Finance.

Expert Analysis

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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